Imam Ibn al-Qayyim rahimahullah quotes Abu Bakr ibn Muhammad al-Baaqalaani rahimahullah as saying:

“If a speaker said: Do you say that He is everywhere? Then say to him: I seek refuge in Allah! Rather He is above His throne as He informed us in His book. He said:

“The Most Beneficent (Allah) Istawa (rose over) the (Mighty) Throne (in a manner that suits His Majesty)”

[20:5]

And He said:

“To Him ascend (all) the goodly words, and the righteous deeds exalt it (the goodly words i.e. the goodly words are not accepted by Allah unless and until they are followed by good deeds)”

[35:10]

and He said:

“Do you feel secure that He, Who is over the heaven (Allah), will not cause the earth to sink with you”

[67:16]

If Allah was in every place, He would be inside a person or in his mouth and in the washroom and other places which are not to be mentioned…it would then be correct to say [according to this belief] that we seek Allah in a direction of the earth or behind us or to our right or our left. And the Muslims have agreed upon the opposite of [such a statement and idea]”

[Hashiyah Ibn al-Qayyim ‘Ala Abi Dawood (13/36)]

It was also quoted by Shaikhul-Islaam Ibn Taymiyyah in Majmoo’ al-Fatawa (5/65-66)

Translated by

Faisal Ibn Abdul Qaadir Ibn Hassan
Abu Sulaymaan